Circular No. 91/2005/TT-BTC stipulates the travel allowance system for state officials and civil servants going on short-term missions abroad funded by the State budget.

CIRCULAR

Regulations on travel expenses for state officials and civil servants going on short-term missions abroad funded by the State budget

According to Decree No. 60/2003/NĐ-CP dated June 6, 2003, detailing and guiding the implementation of the State Budget Law 2002;

The Ministry of Finance stipulates the regulations on travel expenses for state officials and civil servants going on short-term missions abroad funded by the State budget as follows:

BASED ON Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Scope of application: This Circular applies to state officials and civil servants from administrative agencies, public institutions, the Party, mass organizations, and armed forces (hereinafter referred to as agencies and units) who are dispatched on short-term missions abroad funded by the State budget. The duration of short-term missions abroad shall not exceed 180 days per mission.

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. In addition to the travel expenses specified in this Circular, the dispatching agency and the receiving agency in the host country where the dispatched personnel work may not use the State budget to cover any additional expenses under any form for the dispatched personnel.

2. Conditions for reimbursement of travel expenses:

3. - Availability of funding in the annual budget estimate of the unit.

- Issuance of a dispatch decision by the competent authority.

- Possession of valid receipts for reimbursement.

- The following cases are not eligible for reimbursement of travel expenses:

+ Time spent at hospitals for treatment.

+ Days working privately during the mission period.

Travel expenses are a portion of the State budget allocated for individuals going on missions abroad to spend during their mission period. This includes:

4. 4.1 Direct payments to individual mission personnel:

Airfare for transportation means, including air tickets, train tickets, bus tickets from Vietnam to the mission country and back (including domestic air, train, and bus tickets within the mission country); Rent for transportation from the airport to accommodation and vice versa upon entry and exit from the mission country (once each for entry and exit according to the quota defined in the Appendix of this Circular); Accommodation rental fees; Food and incidental expenses in the mission country; Incidental expenses in the mission country; Airport taxes both domestically and internationally; Visa fees, passport issuance fees; Conference and seminar fees; Insurance premiums; Waiting time at airports; Tips.

4.2 Common payments for the entire mission team:

- Rental for transportation means for daily work in the mission country; Telephone, telex, fax, and internet charges; Courier and document shipping costs for the mission period.

- Hospitality expenses: For mission teams abroad where the team leader is a Deputy Minister or higher, with permission from the competent authority to organize hospitality, a budget should be prepared as the basis for advance payment.

4.3 Lump-sum payment.

In cases where short-term missions abroad are organized by domestic or foreign organizations or enterprises, and the dispatched personnel must pay a lump sum (including ticket fare, food, accommodation rental, etc.), reimbursement will only be made if the total lump-sum cost does not exceed the standard quota defined in this Circular.

4.4 Reimbursement of expenses when the host country covers part of the costs and the State budget covers the remaining portion.

4.4.1 Based on the decision of the competent authority and the documentation provided by the host country specifying that the host country only covers certain expenses for officials and civil servants, while other expenses not covered by the host country will be reimbursed according to the provisions of Points 4.1 and 4.2 of Part II of this Circular.

4.4.2 Based on the financial details of the mission provided by the host country, if the host country fully covers the food and accommodation costs but does not provide a cash allowance for incidental expenses, the competent authority will decide to grant the mission personnel a cash allowance for incidental expenses.

4.4.3 In all cases where the host country fully covers the costs of the trip, the mission personnel will be entitled to the level of coverage provided by the host country. The State budget will not supplement the difference if the host country's coverage is lower than the quota, nor will it collect the excess amount if the host country's expenditure exceeds the quota defined in this Circular.

Periods eligible for travel expense reimbursement include:

5. - Actual mission time as per the dispatch decision of the competent authority.

If the actual mission time abroad is less than the time stated in the decision, reimbursement will only be for the actual mission time; if the actual mission time is longer than the time stated in the decision, reimbursement for the extended time will only be made with a supplementary decision from the competent authority.

- Travel time, holidays, and festivals as per the mission schedule.

- Waiting time: time outside the mission period due to objective reasons requiring early arrival or late departure in the host country, up to a maximum of six days. In such cases, mission personnel will be entitled to 100% of the travel allowance quota defined in the Appendix of this Circular.

Type of foreign currency and exchange rate applied: The type of foreign currency used to determine the quota, expenditure, advance payment, and settlement is the US Dollar (USD).

6. In cases where actual expenditures are in a foreign currency other than USD, they will be converted based on the total amount calculated in USD. The exchange rate between USD and other foreign currencies will be based on legitimate currency conversion documents from the host country. In the absence of such documents, the monthly accounting exchange rate defined by the Ministry of Finance will be applied.

Advance payment documents for short-term mission teams abroad include:

7. - Annual budget estimate of the unit with detailed mission item costs (sent once at the beginning of the year).

- Dispatch decision for the mission abroad issued by the competent authority.

- Advance payment budget for the mission abroad (as per current regulations of the Ministry of Finance).

- Mission schedule.

- Air ticket quotation form attached with the booking confirmation from the airline.

- Invitation letter from the host country related to financial costs (if applicable).

- The invitation letter from the foreign side relating to financial costs (if any).

8. Within fifteen days from the date of return to the country, the unit sending staff abroad on official business must submit the final report of the delegation along with complete supporting documents to the State Treasury where transactions are conducted or the financial agency providing the budget funds for settlement.

All expenses not specified in this Circular shall not be settled.

9. The head of the agency or unit must carefully consider when dispatching staff abroad on official business to ensure economy and effectiveness within the annual budget allocation for short-term overseas work activities of the agency or unit as notified by the competent authority.

II. SPECIFIC PROVISIONS

1. Regulations on air ticket standards, train tickets, and other means of transportation.

1.1. Air tickets:

1.1.1. First Class seat: For leaders as specified in Section 3.1.1 Part II of this Circular.

1.1.2. Business Class seat (or C Class): For leaders as specified in Sections 3.1.2 and 3.1.3 Part II of this Circular.

1.1.3. Economy Class seat (or Y Class): For officials and civil servants as specified in Section 3.2 Part II of this Circular.

1.2. Train, ship, and other means of transportation tickets:

1.2.1. First Class ticket (seating or sleeping berth): For officials and civil servants as specified in Section 3.1 Part II of this Circular.

1.2.2. Regular Class ticket (seating or sleeping berth): For officials and civil servants as specified in Section 3.2 Part II of this Circular.

2. Regulations on purchasing air tickets:

The purchase of air tickets for delegations going on short-term overseas official trips from Vietnam, funded by the state budget, shall be carried out through a comparison of quotations (with at least two quotations attached to the booking form) from airlines legally operating in Vietnam, including at least one Vietnamese airline, and meeting the following requirements:

- Direct flight route, suitable for the schedule of official duties.

- Total expenditure for air tickets (including taxes and surcharges), travel expenses, and waiting time at the airport should be the lowest.

In case of changing the flight route abroad due to work needs, the team leader decides on the purchase of tickets.

3. Regulations on expense standards:

Some travel expense items are divided into two expense standards as follows:

3.1. Standard A: To settle for officials and civil servants holding the following leadership positions:

3.1.1. General Secretary of the Party, President, Vice-President, Chairman of the National Assembly, Vice-Chairman of the National Assembly, Prime Minister, Deputy Prime Minister, Member of the Politburo.

3.1.2. Officials enjoying the Salary Table for Leadership Positions issued together with Resolution No. 730/NQ-UBTVQH dated September 30, 2004 of the Standing Committee of the National Assembly; or officials enjoying the Salary Table for Leadership Positions of the Party, Front, and Central Mass Organizations issued together with Decision No. 128/QĐ-TW dated December 14, 2004 of the Central Secretariat having a salary coefficient of 9.7 or higher.

3.1.3. Leaders enjoying the Salary Table according to Resolution No. 730/NQ-UBTVQH dated September 30, 2004 of the Standing Committee of the National Assembly; Officials enjoying the Position Allowance Table issued together with Decision No. 128/QĐ-TW dated December 14, 2004 of the Central Secretariat of the Communist Party or Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government having a position allowance coefficient of 1.3 or higher.

When the state changes the salary coefficient or level, it will be determined again based on the guidance on salary adjustment.

3.2. Standard B: To settle for officials and civil servants not included in Point 3.1 above.

4. Regulations on payment of travel expenses.

4.1. Case of payment based on quota:

Expenses below are paid based on quota, and when settling accounts, there is no need to present invoices or supporting documents.

4.1.1. Room rental fees, food, and miscellaneous expenses are set at levels according to the groups of countries visited as stipulated in the Appendix of this Circular.

Specifically, for room rental fees, if the quota is insufficient, it will be reimbursed according to actual costs as guided in Section 4.2 Part II of this Circular.

The quota for room rental fees, food, and miscellaneous expenses stipulated in the Appendix of this Circular will be fully reimbursed for up to thirty days of work. For work periods from day thirty-one to day one hundred and eighty, two-thirds of the quota will be reimbursed.

4.1.2. Rental fees for transportation from the airport to the accommodation and vice versa upon entry and exit from the visited country, according to the levels set out in the Appendix of this Circular, will only be reimbursed if the inviting party does not cover the transportation costs.

4.1.3. Miscellaneous expenses: Only applicable in the case specified in Point 4.4.2 Part I of this Circular.

- Standard A: 20.00 USD per person per day applies to officials and civil servants with leadership positions as specified in Section 3.1 Part II of this Circular.

- Standard B: 15.00 USD per person per day applies to officials and civil servants with positions as specified in Section 3.2 Part II of this Circular.

4.2. Case of payment based on actual expenses:

For expenses settled based on actual costs, full valid invoices and supporting documents must be provided when settling accounts.

4.2.1. Room rental fees:

a) For incumbent leaders as specified in Section 3.1.1 Part II of this Circular, they can rent one person per room with courtesy and safety (having a separate bedroom and reception room).

b) For officials and civil servants with leadership positions as specified in Sections 3.1.2 and 3.1.3 Part II of this Circular, they can rent a single room of medium type.

c) For officials and civil servants with positions as specified in Section 3.2 Part II of this Circular, they can rent a double room of medium type for two people. In cases where a staff member travels alone or the delegation has an odd number of members of different genders requiring separate rooms, the cost of renting a single room of medium type for one person will be reimbursed.

4.2.2. Air ticket fees: Reimbursed based on the invoice attached to the air ticket stub. Fees for renting other means of transportation: Reimbursed based on valid invoices and payment receipts attached to the ticket stub (if available).

4.2.3. Baggage and document handling fees for delegations: Reimbursed based on the invoice from the airline, with a maximum of 100 USD per delegation. Special cultural and artistic delegations will be considered and resolved based on actual circumstances each time they perform.

4.2.4. Rental fees for daily working transportation at the destination: Reimbursed based on the invoice but not exceeding 50 USD per person per country visited.

4.2.5. Telephone, telex, fax, internet expenses: to be paid according to invoices but not exceeding 50 USD/per delegation for delegations on tours and surveys, and not exceeding 200 USD/per delegation for bilateral and multilateral negotiation delegations.

4.2.6. Insurance expenses:

a) Scope of insurance

Based on the mandatory requirements of the country where the dispatched officials work or the needs of the dispatching agency, the State Budget will support the cost of purchasing health insurance for officials and civil servants during short-term overseas assignments with the following basic scope of coverage:

- Medical costs arising from illness or injury (excluding pre-existing conditions);

- Emergency transportation costs within the host country;

- Repatriation costs in case of urgent illness or accident;

- Transportation costs for repatriating remains in case of death.

b) Level of State Budget Support for Insurance Costs

- For assignments up to three months: maximum support of 30 USD/person/trip

- For assignments over three months to six months: maximum support of 50 USD/person/trip

The level of State Budget support for multiple short-term overseas assignments in a year shall not exceed 100 USD/person/year.

c) Method of Purchasing Insurance

Officials and civil servants on short-term overseas assignments can purchase insurance from insurance companies authorized to provide such services in Vietnam.

d) Payment Method

The State Budget will reimburse insurance fees for officials and civil servants based on receipts (payment slips or insurance certificates issued by the insurance company) for each trip.

In cases where officials and civil servants purchase insurance at a higher fee than the State Budget support level, they will only be reimbursed up to the support level, with any excess being borne by the officials and civil servants themselves.

e) Payment of Expenses Exceeding Insurance Liability

In cases where actual medical expenses exceed the liability limit in the insurance contract, the agency with officials on assignment must compile documentation and necessary receipts to consider reimbursement on a case-by-case basis.

4.2.7. Airport departure taxes both domestic and international: to be paid according to the actual amount recorded on the receipt or invoice.

4.2.8. Visa fees, passport issuance fees: to be paid according to the lawful receipt of the diplomatic agency.

4.2.9. Conference and seminar registration fees: to be paid according to the invoice issued by the conference organizing agency.

4.2.10. Airport waiting expenses: based on flight schedules and times recorded on the ticket to determine the waiting time due to connecting flights or aircraft changes. If waiting for six hours or more, accommodation expenses at the airport will be reimbursed based on valid invoices, but the maximum amount shall not exceed 30 USD/person/instance. For the entire route from Vietnam to the destination country and back, if there are multiple waiting instances, they will be reimbursed accordingly under this provision.

5. Special provisions for high-level delegations:

5.1. High-level delegations are those led by the General Secretary of the Party, President, Vice President, Chairman, Vice Chairman of the National Assembly, Prime Minister, Deputy Prime Minister, Member of the Politburo, Central Committee member of the Communist Party of Vietnam, Minister, head of an agency equivalent to a ministry, for official friendly visits, unofficial visits, working trips, or attending international conferences.

5.2. Reimbursement for meal allowances or incidental expenses:

5.2.1. For official members (listed in the decision of the competent authority), meal allowances or incidental expenses (depending on the hosting party's allowance system as stipulated in Article 4.4 Part I of this Circular) will be reimbursed at twice the rate specified in the Appendix to this Circular.

If the hosting party covers all meals, then incidental expenses will be reimbursed at twice the rate specified in Section 4.1.3 Part II of this Circular.

5.2.2. For accompanying members, meal and incidental expenses will be reimbursed at 1.5 times the rate specified in the Appendix to this Circular.

If the hosting party covers all meals, then incidental expenses will be reimbursed at 1.5 times the rate specified in Section 4.1.3 Part II of this Circular.

5.3. Tip expenses: The expenditure level is 30 USD/person/country, applicable to members of the delegation with positions as specified in Section 3.1 Part II of this Circular.

5.4. Daily travel expenses for work, telephone, telex, fax, internet expenses are decided by the Head of Delegation.

5.5. Other expenses are reimbursed according to the usual standards stipulated in this Circular.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Circular No. 45/1999/TT-BTC dated May 4, 1999, which stipulates the expense regulations for state officials and civil servants on short-term overseas assignments, and Circular No. 108/1999/TT-BTC dated September 4, 1999, which supplements certain points of Circular No. 45/1999/TT-BTC dated May 4, 1999, concerning the expense regulations for state officials and civil servants on short-term overseas assignments issued by the Ministry of Finance.

2. State-owned enterprises, foreign-invested enterprises, non-state enterprises, joint-stock companies may apply the standards and norms prescribed in this Circular for officials and employees dispatched abroad.